https://www.taxtmi.com/caselaws?id=75718 HC held that the taxpayer was entitled to the special deduction under section 80-IA. The port authority certified award of contracts for supply, installation, testing, commissioning, lease and maintenance of container-handling cranes for ten years, and confirmed the facility formed an integral part of the port. On the record the taxpayer had developed the infrastructure facility and was engaged in operating and maintaining the cranes for loading and unloading containers. The Revenue's contention that only supply/installation occurred was rejected. en-us Mon, 15 Feb 2010 00:00:00 +0530 Mon, 01 Sep 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75718 HC held that the taxpayer was entitled to the special deduction under section 80-IA. The port authority certified award of contracts for supply, installation, testing, commissioning, lease and maintenance of container-handling cranes for ten years, and confirmed the facility formed an integral part of the port. On the record the taxpayer had developed the infrastructure facility and was engaged in operating and maintaining the cranes for loading and unloading containers. The Revenue's contention that only supply/installation occurred was rejected. Case-Laws Income Tax Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75718